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Commissioner of Inland Revenue v Waitaki International Ltd CA188/88 3

[1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090

Court of Appeal of New Zealand

New Zealand

2nd April, 1990

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Mercury NZ Ltd v Commissioner of Inland Revenue	[2019] NZHC 1524	High Court of New Zealand	New Zealand	1 Jul 2019	NZLII
Otago Central Electric Power Board v Central Otago District Council CA392/92	[1993] NZCA 643	Court of Appeal of New Zealand	New Zealand	7 Dec 1993	NZLII
HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd	[1997] EWCA Civ 2128	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 1997	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Moreton Central Sugar Mill Co Ltd v FCT	[1967] HCA 20; (1967) 116 CLR 151; 14 ATD 468; 41 ALJR 55; (1967) 10 AITR 420	High Court of Australia	Australia - Commonwealth	circa 1967	AustLII		22
Mercury NZ Ltd v Commissioner of Inland Revenue	[2019] NZHC 1524	High Court of New Zealand	New Zealand	1 Jul 2019	NZLII
Otago Central Electric Power Board v Central Otago District Council CA392/92	[1993] NZCA 643	Court of Appeal of New Zealand	New Zealand	7 Dec 1993	NZLII
(1988) 12 TRNZ 168	(1988) 12 TRNZ 168		New Zealand	circa 1988			1
(1988) 10 NZTC 5,195	(1988) 10 NZTC 5,195		New Zealand	circa 1988	CCH New Zealand		1
Haigh v Charles W Ireland Ltd	[1973] 3 All ER 1137		United Kingdom	circa 1973	LexisNexis		6
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104
HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd	[1997] EWCA Civ 2128	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 1997	BAILII
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46

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